What assistance is available to finance personal services?

Tax benefits

IR - Tax credit for individuals (Under the terms of article 199 sexdecies of the General Tax Code (CGI)).

-Article 61 of Law No. 2010-1658 of December 29, 2010 on the 2010 amending finance law specifies that the tax benefit only concerns services actually performed and paid for.

-Finally, Article 82 of Law No. 2016-1917 of December 29, 2016 on Finance for 2017 generalizes the tax credit to all households for expenses incurred from January 1, 2017.


The tax benefit takes the form of an income tax credit equal to 50% of expenses incurred for personal services: Housekeeping, ironing, assistance with meal preparation, collection and delivery of shopping, administrative assistance, etc. up to a limit of€12,000 per year.


Increases in the annual expenditure ceiling (up to a maximum of €20,000) may apply depending on the number of dependent children, the presence of disabled children, ascendants living at the declarant's home, etc. (article 199 sexdecies of the general tax code).


This ceiling applies to all personal services activities, except for:


  • Small-scale gardening at home: ceiling limited to €5,000,
  • Computer and internet assistance: ceiling limited to €3,000,
  • Small DIY jobs: ceiling limited to €500 (an intervention cannot exceed 2 hours).


Article 82 of Law No. 2016-1917 of December 29, 2016 on Finance for 2017 generalizes the tax credit to all households for expenses incurred from January 1, 2017.

On September 20, 2017, the DGFIP published two official bulletins which successively examine:

- the scope of the tax benefit linked to sums paid for the employment of a home employee, to an approved association or to an authorized or approved organization having the same purpose

- http://bofip.impots.gouv.fr/bofip/3971-PGP.html?identifiant=BOI-IR-RICI-150-10-20170920

- the terms of application of this tax advantage (BOI-IR-RICI-150-20).

- http://bofip.impots.gouv.fr/bofip/3968-PGP.html?identifiant=BOI-IR-RICI-150-20-20170920



And also financial aid

For elderly and/or dependent people:


  • The Personalized Autonomy Allowance (APA) is intended to partially cover expenses of all kinds that contribute to the autonomy of elderly people who need assistance to perform essential activities of life or whose condition requires regular monitoring. It is awarded, under certain conditions, by departmental councils to people living at home.
  • The solidarity allowance for the elderly (ASPA) is an allowance intended for elderly people with low incomes, with the aim of ensuring they have a minimum level of resources.
  • Social assistance offered by the municipality, department or pension funds: to find out more about this assistance, contact the social services of your municipality, department or pension fund.


    • For people with disabilities:


    • Disability Compensation Benefit (PCH) is a personalized aid designed to finance needs related to loss of autonomy. This benefit covers human and material assistance (housing and vehicle adjustments). It is paid by the departmental council, without means testing.
    • The Disabled Child Education Allowance (AEEH) for children and young people under 20 is a family benefit designed to support those who care for a disabled child. The AEEH is not subject to a means test.


      • The annual tax certificate

      All personal service organizations must provide each of their clients with an annual tax certificate before March 31 of year N+1, in order to allow them to benefit from the tax advantage (tax credit) for year N.

      This certificate must mention:


      • the name and address of the intervening organization,
      • the number and date of registration of the declaration,
      • the name and address of the person who benefited from the service and, where applicable, the number of their debited account,
      • a summary of the interventions carried out
      • the amount actually paid


        • sources: https://www.entreprises.gouv.fr/services-a-la-personne/comment-rediger-l-attestation-fiscale-annuelle

Example to understandthe calculation of the tax credit :
A dual-income couple uses a personal services organization.
This organization carries out each week at the couple's home:
  • two hours of home maintenance services
  • over 46 weeks per year
  • for an hourly cost of €21.
The annual household expenditure is therefore
€1,932 (2 hours * €21 * 46 weeks).

This dual-income couple can benefit from a 50% tax credit of €966 (€1,932 * 50/100).

This amount will be deducted from the tax due. If the tax due is less than the tax benefit, then the couple will receive a check from the Public Treasury. This check will be for the difference between the tax due and the tax benefit.